TERENCE G. HABERMEHL
Clinton County Auditor | Clinton County, Ohio
Ohio law requires the applicable political subdivision to establish a Tax Incentive Review Council for the review of certain tax incentives.
The County Auditor, or the Auditor's designee, serves as chairperson of the TIRC. The council also includes representatives designated under Ohio law from affected political subdivisions and school districts, as well as citizen representatives.
TIRC conducts an annual review of applicable tax incentives and agreements. As part of this review, the council considers information necessary to determine whether the recipient has complied with the terms of the applicable agreement and other requirements.
Following its review, TIRC makes a written recommendation regarding the continuation, modification, or cancellation of the applicable agreement. The recommendation is submitted to the legislative authority that granted the incentive. The legislative authority then considers the TIRC's recommendation and makes the final determination as provided by Ohio law.
TIRC does not grant tax incentives. Tax incentives are established by the appropriate governmental authority under Ohio law. TIRC's role is to conduct the required annual review and provide recommendations to the governmental authority that granted the incentive.
TIRC reviews certain tax incentives involving Community Reinvestment Areas (CRAs), Enterprise Zones (EZs), and Tax Increment Financing (TIF) projects.
A Community Reinvestment Area is a designated area in which qualifying property owners may receive a property-tax exemption on eligible new construction or improvements to existing property.
CRAs are intended to encourage investment, construction, remodeling, and redevelopment. Depending on the applicable CRA and agreement, a project may have requirements or commitments relating to the timing and amount of investment, employment, payroll, or other performance measures.
CRA tax exemptions are established under Ohio law by the appropriate political subdivision and are subject to the terms of the applicable agreement.
An Enterprise Zone is an area designated under Ohio law in which qualifying businesses may receive property-tax incentives for eligible projects.
Enterprise Zone agreements may provide an exemption for qualifying improvements associated with activities such as new construction, expansion, renovation, or other eligible investment. The terms and requirements of an Enterprise Zone incentive are established by the applicable agreement and Ohio law.
Tax Increment Financing is a tool used to support public infrastructure improvements and other qualifying public purposes.
Unlike a traditional property-tax abatement, a TIF generally does not reduce the property-tax bill owed by the property owner. Instead, a portion of the property-tax revenue associated with the increase in value of designated property is redirected for the purposes authorized by the TIF.
For example, a community may establish a TIF to help finance improvements such as roads, sidewalks, streetlights, utilities, or other qualifying infrastructure. Because the distribution of property-tax revenue can change, TIFs may affect the amount of revenue available to certain taxing authorities.
Effective March 20, 2026, House Bill 184 amended Ohio law to broadly classify certain information submitted in connection with economic development assistance and tax incentives as confidential and not subject to Ohio’s Public Records Law.
Ohio Revised Code (R.C.) 9.66(D) provides that information submitted to a political subdivision or Tax Incentive Review Council (TIRC) by an applicant or recipient of economic development assistance, as well as information derived from that information, is confidential and not a public record, subject to certain statutory exceptions.
As a result, some records and information that previously may have been available through a public records request may now be confidential under Ohio law.
